Dark theme is not good for your eyes.
When it comes to visual-acuity tasks and proofreading tasks, studies have shown that people with normal and corrected vision perform better with Light mode. This means that text in Light mode is clearer and quicker to understand for people with normal or corrected vision.
The researchers put this down to the fact that when we look at a bright background, our pupils constrict and increase acuity while scanning text. When looking at a black background, the opposite effect occurs, and dilated pupils make it harder to focus on the text. Dark theme also causes your eyes to dilate. Since there is less light to take in, your eyes have to work harder to see clearly. Eye dilation can reduce your vision's sharpness, so you may have to strain to see well.
I never use dark theme on anything.
The science behind that might be perfectly solid but that does not change the fact that when I stare at a screen for 8 hours a day, come home and add another 4 hours that, for me, it is impossible to see anything anymore for the last 2 hours because everything on the screen is "dancing" at that point when using a light theme.
That effect will last for about 2 days (so can't use a monitor).
Using a dark theme prevents that from happening for me.
Especially the freakin' (plain) white backgrounds with black text are killing. It gets a lot better when at least using pastel colors but in the end that doesn't help my case either (just delays). And yeah rules and regulations with regards to mandatory 'monitor breaks' just as regulations wrt ergonomics (always invented by those that have no experience because that is not how things work in practice).
And did the researchers that you mentioned also account for people that have an sight/eye deficiency such as colour-blindness or bad eye-sight ? There are several other circumstances where using a light theme is not really an option.
So I very much appreciate people that are trying to get things configured the way they want to and share that with others. The way (some) operating systems think how theming/schemes works is hilarious at times and is exactly what drives people to try and modify things.
Each to its own ?